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TMI Blog2013 (1) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were clearing non-woven fabric in the market as well as captively consumed in the manufacture of exempted Floor Covering – Revenue argued that captively consumed goods i.e. non-woven fabrics is known in the market as non-woven fabric and the same is sold by the applicant in the market as non-woven fabric – Assessee contended that non-woven fabric which is cleared in market is different from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of intermediate product i.e. Non-woven fabric. 3. The case of the Revenue is that the applicants were clearing non-woven fabric in the market as well as captively consumed in the manufacture of exempted Floor Covering. Hence, the applicants are liable to pay duty on the goods which are captively consumed. 4. The contention of the applicants is that non-woven fabric which is cleared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal. The appellant approached the Hon'ble High Court of Bombay and the Hon'ble High Court remanded the matter back to the Tribunal and subsequently the Tribunal also remanded the matter to the original adjudicating authority for de novo adjudication and the present impugned order is passed in pursuance of that remand order. In these circumstances, as earlier appeal was heard without asking f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shape and size after being worn, washed, and/or dry cleaned, the stability is governed by fiber content and by chemical and mechanical treatments. As the goods captively consumed and sold in the market having different dimensional stability, the applicant has made out a prima facie strong case for waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit for hearing the appeal an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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